U.S. Court of Appeals for the Eighth Circuit, 1975

Liberty Machine Works, Inc. v. Commissioner of Internal Revenue

U.S. Court of Appeals for the Eighth Circuit · Decided July 24, 1975 · Jones, Heaney, Bright

518 F.2d 554; 36 A.F.T.R.2d (RIA) 5441; 1975 U.S. App. LEXIS 13527 (Federal Reporter, Second Series)

Counsel

Urban C. Bergbauer, St. Louis, for appellant., George G. Wolf, Atty., Tax Div., U. S. Dept, of Justice, Washington, D. C., for appellee.

Cases that cite this one

7 later published cases cite this decision.

Lansons, Inc. v. Commissioner (United States Tax Court 1978)
Pulver Roofing Co. v. Commissioner (United States Tax Court 1978)
E. F. Higgins & Co. v. Commissioner (United States Tax Court 1980)
Tamko Asphalt Products, Inc. v. Commissioner (United States Tax Court 1979)
Comprehensive Designers International, Ltd. v. Commissioner (United States Tax Court 1976)
Quality Brands, Inc. v. Commissioner (United States Tax Court 1976)
Wisconsin Nipple & Fabricating Corp. v. Commissioner (United States Tax Court 1976)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM:

Liberty Machine Works, Inc. seeks review of an adverse decision of the Tax Court in which tax deductions were denied with respect to a profit-sharing plan for its salaried and clerical employees. The facts which presented the issue and the reason for the determination by the Tax Court are set forth in its opinion. 62 T.C. 621. The decision of the Tax Court is correct and its judgment is

Affirmed.

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